About 30% Ruling

The salary criteria for the 30% ruling as per January 2024 are as follows:

• The salary amount does not matter if working with scientific research.
• The annual taxable salary for an employee with a master’s degree and who is younger than 30 years, must be more than 35,048 (2023: 31,891).
• The annual taxable salary for other employees must be more than 46,107 (2023: 41,954).